Licensing of Special Warehouses: transitional license requirement for warehouses storing duty free, ship, airline and diplomatic stores. Section 58A mandates licensing of Special Warehouses for goods destined for duty free shops, ship stores, airline stores and diplomatic stores, with the Board specifying eligible end uses and issuing related licensing and custody regulations. Existing warehouses may operate under Customs lock during the transitional period but must apply for Section 58A licences within the prescribed application window; Commissioners will streamline processing for existing licensees and licences must be obtained to continue storage beyond the transition. Duty free shops in customs areas are point-of-sale, not warehouses.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Licensing of Special Warehouses: transitional license requirement for warehouses storing duty free, ship, airline and diplomatic stores.
Section 58A mandates licensing of Special Warehouses for goods destined for duty free shops, ship stores, airline stores and diplomatic stores, with the Board specifying eligible end uses and issuing related licensing and custody regulations. Existing warehouses may operate under Customs lock during the transitional period but must apply for Section 58A licences within the prescribed application window; Commissioners will streamline processing for existing licensees and licences must be obtained to continue storage beyond the transition. Duty free shops in customs areas are point-of-sale, not warehouses.
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